Perspectives on corporate tax planning: Observations from the past decade

Abstract

Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public’s awareness of corporate tax activities. Academic research on corporate tax planning has grown in step with this public interest. This paper provides a survey of that literature, with a focus on developments over the last decade. In the survey, we highlight key contributions, provide a framework for links among studies, and reference some areas in which our understanding is still limited.